I have installed solar panels. Do they qualify as home office asset (for depreciation) in addition to the energy credits?

[AnnetteB · Accepted solution]

They would qualify as a whole-house improvement that could be depreciated. 

Only the proportionate amount based on square feet would be included as a part of the home office deduction.  For example, if your home office square feet is 10% of your total house square feet, only 10% of the solar panel will be considered business use.

[forensicmd]

I installed solar panels and batteries at the end of 2021 on the house roof which is on a ranch. It serves as power, backup power, and runs the well pump for livestock. I am taking the 26% energy tax credit on my 2021 taxes. I run a home office in the house for an online consulting business and I personally run the ranch.  Is the remainder of the solar loan, 74%, eligible for some sort of depreciation?  I've been told conflicting things; that it isn't eligible as a farm depreciation because it isn't mounted on the barn; that I can take it as a farm deduction just by it being on the property. I see it is possible to potentially take some of it at least as a home office depreciation based on the size of the office. Obviously if it would qualify for the whole 74% would be ideal. I would like to expand the system and go off grid but would need more of the 'rules' to make it eligible for tax depreciation/credits.  Also, how many years depreciation if it does qualify? Thanks in advance.